Wealth & Risk Management Blog

William Byrnes (Texas A&M) tax & compliance articles

Tax & Trade Analysis

Book BinderForeign Tax & Trade Briefs (2nd Ed. (LexisNexis Matthew Bender)  “In the field of international tax, Prof. William Byrnes is among LexisNexis’s best-selling authors and a leading authority in the fields of anti-money laundering and FATCA compliance.” Ray Camiscioli, Esq., Director, Product Strategy & Development for Tax, Accounting and Estates/Elder Law, LexisNexis, Inc.

LexisNexis Matthew Bender is proud to present the Second Edition of Foreign Tax and Trade Briefs, completely updated, rewritten and reorganized, quarterly updated analysis.

Tax risk management officers manage critical international business ventures with confidence using the indispensable analysis only found in Foreign Tax & Trade Briefs, the one information service that provides the latest tax and trade information for 128 foreign countries and territories on a regular quarterly basis.  Coverage of each country and territory includes information on:

• Individual tax
• Partnership and business profits tax
• Corporate tax
• Capital tax
• Dividend tax
• Remittance tax
• Revenue tax
• Sale tax
• Real estate tax
• Tax treaties
• Import licenses
• Exchanges
• Credit experience.

Looseleaf, ebook and online access updated with revisions four times each year.

AFRICA

  • Algeria Arab Republic of Egypt (See Egypt)
  • Congo Democratic Republic of Congo (Formerly Zaire)
  • East Africa (See Kenya)
  • Egypt (Arab Republic of Egypt)
  • Ethiopia
  • Ghana
  • Ivory Coast
  • Kenya
  • Kinshasha (See Congo)
  • Liberia
  • Libya
  • Malawi
  • Morocco
  • Namibia (See Republic of South Africa)
  • Nigeria
  • Republic of South Africa
  • Sahara (See Algeria)
  • Swaziland
  • Tangier (See Morocco)
  • Tanzania
  • Tunisia
  • Uganda
  • Zambia
  • Zimbabwe

CENTRAL AMERICA

  • Costa Rica
  • El Salvador
  • Guatemala
  • Honduras
  • Nicaragua
  • Panama

EASTERN EUROPE

  • Bulgaria
  • Czech Republic
  • Estonia
  • Hungary
  • Latvia
  • Lithuania
  • Macedonia (Republic of)
  • Poland
  • Romania
  • Russian Federation
  • Slovak Republic
  • Ukraine

FAR EAST

  • Australia
  • Burma (Myanmar)
  • China (People’s Republic of)
  • Ceylon (See Sri Lanka)
  • Formosa (See Taiwan)
  • Hong Kong
  • India
  • Indonesia
  • Japan
  • Korea (Republic of)
  • Malaya (See Malaysia) Malaysia
  • Myanmar (See Burma)
  • New Zealand
  • Northern Mariana Islands
  • Pakistan
  • Philippines
  • Republic of China (See Taiwan)
  • Sabah (See Malaysia)
  • Sarawak (See Malaysia)
  • Siam (See Thailand)
  • Singapore
  • Sri Lanka
  • Taiwan (Formosa)
  • Thailand (Siam)

MIDDLE EAST

  • Bahrain
  • Iran
  • Iraq
  • Israel
  • Kuwait
  • Lebanon
  • Oman
  • Qatar
  • Saudi Arabia
  • Syria
  • United Arab Emirates

NORTH AMERICA

  • Canada
  • Mexico
  • United States

SOUTH AMERICA

  • Argentina
  • Bolivia
  • Brazil
  • Chile
  • Colombia
  • Ecuador
  • Paraguay
  • Peru
  • Uruguay
  • Venezuela

WEST INDIES

  • Anguilla
  • Antigua and Barbuda
  • Bahamas
  • Barbados
  • Bermuda
  • British Virgin Islands
  • Bonaire (See Netherlands Antilles and Aruba)
  • Cayman Islands
  • Curacao (See Netherlands Antilles and Aruba)
  • Cuba
  • Dominican Republic
  • Haiti
  • Jamaica
  • Netherlands Antilles and Aruba
  • Puerto Rico
  • Trinidad and Togado
  • Windward Islands (See Netherlands Antilles and Aruba)

WESTERN EUROPE

  • Austria
  • Belgium
  • Channel Islands (See United Kingdom)
  • Cyprus
  • Denmark
  • Finland
  • France
  • Germany
  • Gibraltar
  • Greece
  • Guernsey (See United Kingdom)
  • Iceland
  • Ireland
  • Italy
  • Jersey (See United Kingdom)
  • Liechtenstein
  • Luxembourg
  • Monaco (See France)
  • Netherlands
  • Norway
  • Portugal
  • Spain
  • Sweden
  • Switzerland
  • Turkey
  • United Kingdom

Contributors

Primary Author

Prof. William H. Byrnes, Esq., LL.M.

Professor William H. Byrnes, an Associate Dean of Texas A&M University School of Law, is one of the best-selling authors in the professional markets with 30 books and treatises that have sold in excess of 150,000 copies in print and online, with thousands of online annual subscribers. His nine Lexis treatises include: Foreign Tax and Trade Briefs, Tax Havens of the World, LexisNexis Guide to FATCA Compliance, Practical Guide to U.S. Transfer Pricing, Money Laundering, Asset Forfeiture and Recovery, and Compliance—A Global Guide, Taxation of Intellectual Property and Technology, Taxation of Oil & Gas Transactions, Texas Estate Planning, and International Withholding Tax Treaty Guide. William Byrnes held a senior position of international tax for Coopers & Lybrand and has been commissioned by a number of governments on tax and professional education policy. In 1994, William Byrnes pioneered online legal education, in 1998 created the first online LL.M. acquiesced by the ABA, and has established an online wealth management and risk management degree at Texas A&M.

Executive Editor

Carlos Rocha

Carlos Rocha (Texas A&M University School of Law’s Low Income Taxpayer Clinic) is a federally-authorized tax practitioner who is licensed by the Internal Revenue Service to represent taxpayers before all administrative levels including examination, collection, and appeals.  Carlos has client experience filing individual income tax returns for taxpayers and on resolving tax dispute matters with the IRS. He also has a financial planning background helping individuals proactively plan for the future by increasing financial awareness. Carlos is a graduate of UC San Diego and can be contacted at rocha@law.tamu.edu.

Managing Editor

Rohan Dosaj, J.D.

Rohan Dosaj, J.D. is pursuing his International Taxation LL.M. at the University of San Diego. Mr. Dosaj has had a lead role in managing contributor teams, collecting tax data, and analyzing the tax data for over 100 countries as part of his responsibilities. Moreover, he has authored, co-authored, and edited various articles and chapters for LexisNexis international tax treatises. Mr. Dosaj has both international tax experience and domestic tax experience via his opportunity to work for the IRS. He may be contacted at rdosaj@gmail.com.

Former Managing Editor

Kris G. Odegard, Esq.

Kris Odegard is a licensed California attorney, employed with Deloitte (New York). Mr. Odegard’s LL.M. in International Taxation was earned at Georgetown University Law Center. For four years, Mr. Odegard served in various article and chapter authorship/editor roles and treatise manager roles for LexisNexis. He has organized contributor and author teams, sourced and managed approximately 20 student editors, and undertaken authorship of various articles published in Mertens and elsewhere, and chapters for LexisNexis international tax treatises.

General Editor of International Withholding Tax Treaty Guide

Kingpun Eddie Cheng

General Editor and Walter H. Diamond International Tax & Financial Services graduate program alumnus, Kingpun Eddie Cheng. Since 2011, as a Thomas Jefferson School of Law Juris Doctorate candidate, Mr. Cheng has been instrumental in researching and analyzing treaties and tax laws, and facilitating discussions with local experts, for clients and contributed such expertise for several Lexis publications including International Withholding Tax Treaty Guide, Foreign Tax and Trade Briefs, and Money Laundering, Asset Forfeiture and Recovery, and Compliance. Since graduating, Mr. Cheng has built a successful cross-border investment and immigration legal practice between Asia and North America.  Kingpun Eddie Cheng may be contacted at edcheng3660@gmail.com.

Research Associates

Jason D. Carr

Jason D. Carr is currently a 3L studying at Texas A&M University School of Law with an emphasis in business, tax and estate planning. For the past 10-years, Mr. Carr has served as Director of Business Development at an international manufacturer of dielectric fluids and specialty coolants for energy and technical applications. Most recently, Mr. Carr has assumed tax update and editorial duties for various articles and chapters within international tax treatises available on LexisNexis. Research and updates include Australia, Algeria, Barbados, Botswana, Canada, Denmark, Peru, Tanzania, Uganda and Democratic Republic of Congo.

William J.S. Burkett, Esq.

William Burkett is pursuing his LL.M. in Taxation at the University of San Diego. Mr. Burkett has had a update contributor role on our team, collecting tax data, and analyzing the tax data for the following countries: Cayman Islands, Myanmar (Burma); New Zealand, Netherlands, Oman, Pakistan, Panama, Qatar, Saudi Arabia. Moreover, Mr. Burkett has contributed to Wolters Kluwer chapters on Company Law. Mr. Burkett has both international and domestic tax focus in his practice. He may be contacted at wburkett@sandiego.edu

Karen Dong, J.D.

Karen Dong, J.D., is pursuing her LL.M. in tax at Loyola Law School. She has edited various chapters of LexisNexis international tax treatises. She is interested in Corporate and International Taxation. She may be contacted at kdong002@gmail.com.

AFRICA

Egypt

May Abo Ghally is the Senior Technical Assistant to Vice Minister (“VM”) of Finance for Tax Policy, with a mandate to support the VM in developing and monitoring the implementation of the Egyptian tax policy framework and the tax administration reform.  Prior to re-joining the Egyptian Ministry of Finance, May had 14+ years of experience in providing taxation and business advisory services in the UK, North Africa, and Europe to multinational corporations throughout her career in-house and with the big 4 accounting firms (PwC Egypt and Deloitte London).  From 2006 until 2014, May had served as a Senior Tax Advisor, North Africa in one of the FTSE 100 major oil players managing direct, indirect tax compliance, and tax risks in developed and developing countries. She has particular experience in cultivating valuable and practical outcome through working closely with government officials, State Oil Company, the business, and industry groups. May is a member of the BEPS Inclusive Framework Steering group, UK State Aid association, and Egypt’s delegate at the OECD BEPS implementation framework, Ad Hoc Group on the Multilateral Instrument, and Global Forum on Transparency and Exchange of information.  She may be contacted at XXXXX.

Nigeria

Theophilus I. Emuwa is a partner in the law firm AELEX which has offices in Nigeria and Ghana. He is admitted to practice in Nigeria, Ghana, and England & Wales. Theo has over two decades of experience and is widely acknowledged as one of Nigeria’s leading tax practitioners. His clients include foreign investors, multinational oil and gas companies, international manufacturing and trading companies, banks and other providers of services. He is currently the Chair, Tax Committee of the Section on Business Law of the Nigerian Bar Association and is a Fellow of the Chartered Institute of Taxation of Nigeria. He can be reached at:ǼLEX, 7th Floor, Marble House, 1 Kingsway Road, Ikoyi, Lagos NIGERIA, E-mail: tiemuwa@aelex.com.

Kenya

Nikhil Hira: Deloitte & Touche, http://www.deloitte.com. nhira@DELOITTE.COM.

South Africa

Prof Daniel N Erasmus BA BProc H Dip Tax SAIT NATP (US) & Anneline Venter BComm (Hons) MComm (Tax) CA(SA) MTP(SA). Contact details: Prof Erasmus: website: http://www.taxriskmanagement.com; E-mail address: daniel@dnerasmus.com. Anneline Venter, E-mail address: annventer@vodamail.co.za.

Uganda

Joanita Nakimuli, an Associate Tax Director of PricewaterhouseCoopers, works primarily with PwC’s global multinational companies with operations within East Africa. Her main area of expertise is advising companies with operations in East Africa, or those wishing to invest in the region, on aspects such as corporate structuring and financing, tax planning, compliance with local tax laws and cross border investment.  She holds a Master of Laws degree from LSE, a graduate of the Institute of Chartered Secretaries and Administrators (ICSA) and is finalizing an Advanced Diploma in International Taxation (ADIT).  She may be contacted on joanita.x.nakimuli@pwc.com.

Zimbabwe

Dumisani Ngwenya is the Institute of Chartered Accountants of Zimbabwe (ICAZ) Tax Manager. He has 24 years of experience, 17 of which with the Department of Taxes and the Zimbabwe Revenue Authority (ZIMRA) and the rest in private practice. While with ZIMRA he was part of the team which wrote the VAT Act for Zimbabwe. He has lectured ZIMRA programs for many years and is actively participating in ICAZ training programs. He lectures tax for student chartered accountants. He is also an examiner of the institute’s tax programs. He sits on the institute’s Tax and Other Legislation Committee where he is very instrumental in lobbying government on tax legislation changes and providing input in the drafting of the new Zimbabwe Income Tax Act. He also provides technical support to other technical committees of the institute. He is a regular presenter at ICAZ Continuing Professional Development programs. He holds an MBA and various diplomas in accounting and taxation. He is a member of the Institute of Certified Tax Accountants and chairs its Technical Committee. He may be contacted at  dngwenya42@gmail.com.

CENTRAL AMERICA

Panama

Carlo Scevola is a partner of Carlo Scevola & Partners which is a fiduciary company headquartered in Geneva, Switzerland with branches in six continents including Panama. It specializes in companies and trust formation, international tax planning, & asset protection. http://www.carloscevola.com.

FAR EAST

Commonwealth of the Northern Mariana Islands

Lawrence Barusch: B.A. Harvard College summa cum laude 1971, J.D. Harvard Law School cum laude 1975. Mr. Barusch has been a member of the bar of the Commonwealth of the Northern Mariana Islands since its inception and is also a member of the Guam, California, and Utah bars. He is an adjunct professor at the S.J. Quinney College of Law, University of Utah, and is a shareholder of Parsons, Behle & Latimer, Salt Lake City, Utah. He is past-president of the Guam Bar Association and has served as chair of the Tax Section of the Utah State Bar Association. He specializes in income taxation in the U.S. possessions of Guam, the Commonwealth of the Northern Mariana Islands, and the United States Virgin Islands. Mr. Barusch may be reached at lbarusch@parsonsbehle.com.

Indonesia

Ichwan Surkadi focuses on the taxation of energy and natural resources sector and is the head of energy practice of KPMG Indonesia. Ichwan previously served as the global head of corporate tax of Medco Energi Internasional (the largest Indonesian listed oil and gas company) in 2012-2015 where he was responsible for the taxation affairs of the group companies in 10 jurisdictions and more than 100 entities. During the 3-years period, he led some M&As for several major oil and gas acquisitions in Indonesia, Middle East, North Africa, and the Netherlands. has been providing tax advisory to a wide range of multi-national and domestic companies in a variety of industries since 1996.  He regularly speaks around Indonesia and region on taxation of oil and gas, mining, investments, and other general tax issues. He is a regular contributor and author for taxation issues in some reputable magazine, newspaper, and other tax publication.  Ichwan is a member of various professional organization such as Indonesian Bar Association, Indonesian Tax Consultant Association, Indonesian Petroleum Association etc. He is currently the chairman of International Fiscal Association – Indonesia branch. He may be contacted at Ichwan.Sukardi@kpmg.co.id.

Korea

Henry An is a Partner at Samil PricewaterhouseCoopers (“Samil PwC”), the Korean member firm of PricewaterhouseCoopers, and serves as Deputy Leader of the Tax Practice.  Henry has accumulated over 20 years of experience providing various types of consulting services in the U.S. (Washington National Tax, Chicago, New York Metro) and Korea.  He specializes in providing advice on complex business and tax issues and serves as an adviser to some of the leading multinational corporations in the world.  He has been selected for inclusion in Euromoney/Legal Media Group’s Guide to the World’s Leading Tax Advisers and Guide to the World’s Leading Transfer Pricing Advisers every year since 2004. He was recognized in the Euromoney/Legal Media Group’s Best of the Best in transfer pricing in 2011, 2013, 2014 and 2016 and in International Tax Review’s Tax Controversy Leaders in 2013, 2014, 2015 and 2016. Henry has served as an external adviser to Korea’s National Tax Service, Korea Customs Service, Ministry of Strategy and Finance, Office of the Prime Minister and President’s Transition Committee. He is also Treasurer and Co-Chair of the Taxation Committee of the American Chamber of Commerce in Korea.  Henry An may be contacted at henry.an@kr.pwc.com.

Malaysia

Irene Yong, an Advocate & Solicitor of the High Court of Malaya, is a partner of Shearn Delamore & Co. and practices in all aspects of tax law advisory, structuring, planning, goods and services tax (GST), transfer pricing, audit, investigation, dispute resolution and litigation (including tax appeals, declaratory proceedings, judicial review applications, civil suits etc.) work.  Irene has been recognized as Tax Counsel in the Asia Pacific Legal 500 (2008/2009, 2011/2012, 2013/2014 and 2014 editions) and a Leading Advisor for 2013, 2014, 2015 and 2016 by the International Tax Review’s Tax Controversy Leaders. She may be contacted at Irene.yong@shearndelamore.com.

New Zealand

Stuart Hutchinson leads the taxation practice of Simpson Grierson and is one of New Zealand’s most experienced tax lawyers with over 30 years of tax practice. He primarily advises on investment into and out of New Zealand, dealing extensively with cross-border taxation issues. He is a past secretary of the International Bar Association Tax Committee and a current Board Member of the Child Cancer Foundation New Zealand. Private Bag 92518, Auckland 1141. He may be contacted at stuart.hutchinson@simpsongrierson.com or see http://www.simpsongrierson.com.

Barney Cumberland is a senior associate in the tax group of Simpson Grierson. Over more than 12 years of practice, Barney has accumulated a wide range of experience in all fields of New Zealand’s domestic and international tax law, with particular expertise in the area of structured finance. Private Bag 92518, Auckland 1036. He may be contacted at +64 9 977 5155 or barney.cumberland@simpsongrierson.com.

Philippines

Angelo “Jack” Patrick Advincula may be contacted at apadvincula@zglaw.com.

Singapore

Edmund Leow is a Senior Partner heading up Dentons Rodyk’s Tax practice with three decades of experience in advising multinational organisations on cross-border tax planning, transfer pricing and tax disputes. He also advises high net worth individuals, private banks and trust companies in personal tax, as well as in trust and estate planning matters. He was a co-founder of the Singapore Trustees Association and served as its President from 2004-2008. Edmund was appointed Judicial Commissioner at the Supreme Court of Singapore from 2013-2016. He joined Dentons in January 2017 upon stepping down from the Bench, and was appointed Senior Counsel in 2017. He may be contacted at edmund.leow@dentons.com.

Seow Jia Xian is a partner in Dentons Rodyk’s Tax practice. Jia Xian’s tax practice covers corporate and individual income tax, goods and services tax and stamp duty. She also advises on international tax structuring issues in cross-border transactions. Jia Xian’s broad scope of practice has allowed her to work with clients ranging from large multinational corporations, to individuals, small-and-medium sized enterprises and nonprofit organizations, and across multiple industry sectors. She is currently a sitting member of the Singapore Income Tax Board of Review. She may be contacted at jiaxian.seow@dentons.com.

South Korea

Ms. Lee, Mee-Hyon is a partner at Lee & Ko with more than 20 years of practice experiences in the area of finance and tax, with qualifications to practice both in Korea and New York. She has been the principal transaction lawyer on many of Korea’s largest and most innovative structured finance transactions and tax cases. She graduated Seoul National University (83’ LL.B and 85’ LL.M) and Harvard Law School (95’ LL.M.). She writes and lectures frequently on structured finance and tax and is a member of several government committees related to tax and financial regulations in Korea. She was a vice president of the Korean Bar Association during 2009–2011.

EASTERN EUROPE

Czech Republic

Helena Navrátilová is a tax partner at Kocián Šolc Balaštík and one of the leading tax advisors in the Czech Republic. She specializes in the tax aspects of business transactions, international taxation and tax planning, corporation tax, personal income tax and tax administration and proceedings.  She has also advised investors and property companies on corporate structuring, aircraft leases, operations and supply contracts and investment in start-ups. Her expertise also extends to real estate development and private trusts. Helena has been published widely in a range of foreign and domestic professional tax publications, as well as in domestic business magazines, and she has been a guest commentator on tax issues for Czech Television. Who’s Who Legal 2016 named her one of the Czech Republic’s two experts in corporate tax, and Chambers Europe 2017 named Helena a Notable Practitioner for tax services.  She may be contacted at hnavratilova@ksb.cz or +42 224 103 316.

Jan Krejsa is a Senior Associate of Havel, Holásek & Partners where he focuses on provision of legal services in the areas of tax structuring, merger & acquisitions, corporate law and collective investments. He is author and co-author of numerous publications. Jan worked in the Government Office, Department of entrepreneurial environment and legislation, after it he worked in Prague law office. Since 2007 until 2009 Jan worked for the Generali PPF Holding, where he was responsible for tax management of holding companies and its subsidiaries in CEE region. Jan Krejsa is an attorney and member of Czech Bar Association. He may be contacted at jan.krejsa@havelholasek.cz or at +42 224 895 860.

Ondřej Trubač, Ph.D., LL.M., is the Managing Associate of Havel, Holásek & Partners wherein he specializes in tax procedural law.  Ondřej Trubač graduated from the Charles University Faculty of Law, Prague, in 2002 and obtained an LL.M. degree at Christian-Albrechts-Universität zu Kiel, Germany. He received his doctoral degree at the Faculty of Law in 2005 and wrote his dissertation on financial law in 2009.  He is a regular lecturer, and an author and co-author of numerous articles and publications. Ondřej Trubač is a member of the Czech Bar Association. He may be contacted at ondrej.trubac@havelholasek.cz or at +42 224 895 981.

David Neveselý is a Partner of Havel, Holásek & Partners wherein he focuses on provision of legal services in the areas of merger & acquisitions, corporate law, collective investments and tax structuring. Prior to joining Havel, Holásek & Partners in 2007, David worked for three years as a lawyer at the legal department of the Prague Securities Centre. David has gained extensive experience from numerous projects in the field of mergers and acquisitions and their financing in the Czech Republic and in Central and Eastern Europe, in which he was involved on both the buy and the sell sides of the transaction. He is an author and co-author of numerous articles and publications. David Neveselý is an attorney and member of Czech and Slovak Bar Association.  He may be contacted at david.nevesely@havelholasek.cz or at +42 224 895 940.

Estonia

Elvira Tulvik Esq. is an experienced Attorney at Law and her main areas of practice are administrative law and administrative court procedure, specialising in tax law. Elvira has also an extensive experience in conducting research and speaking at seminars and conferences, and publishing articles. She participates in various workgroups of consulting businesses, tax authorities, the Ministry of Finance, professional organisations and lobby groups. Elvira is the chairperson for the Taxation Committee of the American Chamber of Commerce in Estonia. She may be contacted at elvira.tulvik@magnussonlaw.com

Latvia

Matiss Davis Kukainis, Esq., LL.M: is a licensed attorney in the State of Illinois, United States, and a licensed attorney / sworn advocate (zvērināts advokāts) in the Republic of Latvia. He specializes in business/corporate law. Matiss since 2007 has served as a Board Member of the American Chamber of Commerce in Latvia (AMCHAM). In 2010 he was elected to a Vice President position. Prior to serving on the Board of AMCHAM, Matiss served on the Board of the British Chamber of Commerce in Latvia. Matiss also teaches International Law and Business Law at the graduate and undergraduate level at various universities in Latvia, having logged over 700 direct contact/teaching hours. Matiss can be contacted at matiss@sk-legal.com or +371.2839.0346.

Lithuania:

Vaida Balseviciute holds a Master of Business Law degree from Vilnius University in Lithuania and LL.M. in International Taxation from Levin’s College, University of Florida where
she was admitted as a Fulbright scholar. Vaida has been practicing tax law as a tax advisor at Deloitte office in Vilnius, Lithuania. She has published a number of articles on taxation issues, as well as participated in tax seminars and conferences. As a co-author she has been involved in publishing various chapters on the legal and tax system in Lithuania.

Poland

Katarzyna Bronżewska holds a Master of Law from the University of Lodz (Poland), an LLM in European Business Law from the Essex University and a PhD in Law the University of Lodz (Poland). Previously, she was a Research Fellow and Research Associate in IBFD in Amsterdam and a Senior Consultant in PwC in Poland. Currently, she’s an Associate with PATH Law Firm in Warsaw, Poland.  She may be contacted at katarzyna.bronzewska@pathlaw.pl.

Dawid Widzyk is an Associate in PATH LLP Law firm based in Warsaw, Poland. He is a specialist in personal income taxation and tax restructuring, working in the area of tax law for 7 years. Dawid also advised clients on tax and corporate M&A and performed due diligence tax reviews. Dawid’s practice in tax advisory prior to joining PATH included working in two “Big 4” accounting companies and in a prestigious boutique firm specializing in tax restructuring and tax advisory for financial institutions. Currently Dawid is in the course of initiating a doctorate in taxation, regarding tax aspects of public-private partnership projects.  Dawid may be contacted at dawid.widzyk@pathlaw.pl. 

Ukraine

Kateryna Timchenko is an attorney in Ukraine, formerly of KPMG Ukraine, and is experienced in corporate law, contracts, and taxation in Ukraine. Kateryna can be reached at kateryna25@gmail.com or +38 672 207 461.

MIDDLE EAST

Bahrain

Jason Fiske, Esq., LL.M. in International Tax and Financial Services at Thomas Jefferson School of Law. Jason is an attorney licensed in the state of California who practices in the fields of estate planning and taxation. Jason is an adjunct professor in taxation for the LL.M. program at Thomas Jefferson School of Law.

Israel

Yitzhak Fogel, Adv. & CPA is a member of the tax committee of the Israel Bar Association, editorial member of the Israeli tax journal “Yeda La Meida” and the manager of the tax law forum at http://www.lawforums.co.il. His previous experience includes working at the Israeli Tax Authority, Alter & Co. law firm, position of Senior Manager at the legal & tax departments of Deloitte in charge of the real estate taxation practice. Today Yitzhak Fogel is heading the tax practice of Heskia-Hacmun Law Firm. He may be contacted at Gaon House, 6 Kaufman St., Tel Aviv 68012 Israel and telephone +972 3 6081122.

Amos Hacmun, Adv is the head of the Commercial Practice (Corporate, Banking and Transactions) of Heskia-Hacmun Law Firm.  He is a member of the Israel Bar Association, Vice Chairman of the Israeli-German Lawyers Association, member of the International relations committee for Germany and Austria at the Israel Bar Association, member of the Israeli-German Chamber of Commerce, member of the American-Israeli Chamber of Commerce and Industry, member of the British-Israeli Chamber of Commerce, member of the American Bar Association, member of the U.S. Chamber of Commerce in Washington D.C., and member of the European Council of American Chambers of Commerce.  Former experience includes membership of the board of directors including the board credit and audit committees of the Israel Continental Bank from the Bank Hapoalim group. Amos may be contacted at Gaon House, 6 Kaufman St., Tel Aviv 68012 Israel and telephone +972 3 6081122.

Qatar

Jason Fiske, Esq., LL.M. in International Tax and Financial Services at Thomas Jefferson School of Law. Jason is an attorney licensed in the state of California who practices in the fields of estate planning and taxation. Jason is an adjunct professor in taxation for the LL.M. program at Thomas Jefferson School of Law.

UAE

Carlo Scevola is the lead partner of Carlo Scevola & Partners, a fiduciary company headquartered in Geneva, Switzerland, with branches in six continents, including Panama. It specializes in companies and trust formation, international tax planning, & asset protection. He may be contacted via his firms website at http://www.carloscevola.com.

NORTH AMERICA

Canada

Maria Holman has extensive experience acting for individuals, companies, societies (including not-for-profit) and trusts. She works with clients to evaluate and reorganize corporate structures and develop restructuring strategies, in particular for the purposes of succession planning. Ms. Holman has an active practice preparing tax-planned wills, trusts and succession strategies for her clients. She may be contacted at mholman@boughton.ca or via +1 604 605 8337.

Scott Murtha who may be contacted at smurtha@boughton.ca.

Mexico

Edgar Manuel Anaya Bourgoing, LL.M. in Tax Law by the Universidad Panamericana, and with International Tax Studies at the ITAM-Duke University program. Edgar is an attorney licensed in Mexico who practices in the field of tax planning and litigation. Edgar is professor in international taxation for the Masters in Tax Administration at the UNAM. Edgar can be contacted at edgar.anaya@haynesboone.com or edgar.m.anaya@gmail.com and his website can be viewed at http://www.haynesboone.com.

Fabiola A. Díaz Prado, J.D. at the Universidad Panamericana, and with Master Studies at the Government and Public Policy Program of the Universidad Panamericana. Fabiola is an attorney licensed in Mexico who practices in the tax planning and litigation area. Fabiola can be contacted at fabiola.diaz@haynesboone.com and her website can be viewed at http://www.haynesboone.com.

SOUTH AMERICA

Argentina

Bastiana T. Locurscio works at the Tax and Customs Department of Rattagan, Macchiavello, Arocena & Peña Robirosa Law Firm. Ms. Locurscio obtained her law degree from Universidad de Buenos Aires, specializing in Tax Law, and was awarded Gold Medal and Honor Diploma. She obtained a Master’s degree in Taxation at Universidad de Buenos Aires and an LL.M.’s degree in Taxation at New York University. She completed graduate studies in the Executive Program for the Updating and Modernization of the Judiciary jointly organized by Universidad Carlos III (Spain) and Universidad de Buenos Aires (Argentina). She was selected as a Fulbright Master Scholar (Fulbright Commission), as a Hauser Global Scholar (New York University) and as an International World Fellow (Delta Kappa Gamma). She received awards from the Supreme Court of Argentina, Fundación Carolina (Spain), Universidad de Buenos Aires and LexisNexis, among others. She is a professor of tax and customs law in Buenos Aires and has lectured in Argentina and abroad.

Brazil

Debora De Souza Correa Talutto is the Group Transfer Pricing Manager at Temenos Banking Software Co., and formerly a tax consultant at Deloitte/Brazil. Mrs. Correa-Talutto is the author of the Brazilian chapter in the Lexis publication Foreign Tax and Trade Briefs, the Brazilian chapter of LexisNexis’ Guide to FATCA Compliance, the Brazilian chapter for the Lexis Anti Money Laundering, Asset Forfeiture, and Recovery publication and the Cost Sharing Arrangements chapter of Practical Guide to U.S. Transfer Pricing. Mrs. Correa Talutto is pursuing her Doctorate in Juridical Science (S.J.D) in International Taxation at University of Florida. She holds a LL.M. in International Tax from University of Florida, a MBA, a post-graduate degree in Brazilian taxation, and an LL.B. (Brazil). She is a professor of the transfer pricing concentration at Thomas Jefferson School of Law’s Graduate International Taxation Program and also an adjunct professor for the transfer pricing curriculum of Texas A&M University School of Law. She may be contacted at dcorrea@temenos.com.

Juliana Faria de Oliveira is a LL.M. Candidate at University of Florida – Levin College of Law and formerly a senior tax lawyer at Mariz de Oliveira e Siqueira Campos Advogados in Sao Paulo/Brazil. Mrs. Faria de Oliveira is the author of  “Long term assets receivable and fixed assets integration to the noncurrent assets account: tax consequences” published in the book “Tax aspects of the new accounting law – Law #11.683/2007” (Aspectos tributários da nova lei contábil – Lei n. 11.683/2007”. São Paulo: MP Editora, 2010). She holds a post-graduate degree in Brazilian Taxation and an LL.B (Brazil). She may be contacted at julianaramos@ufl.edu.

Ralph Melles Sticca is the founding partner of Brazilian law firm Passos e Sticca Advogados Associados (PSAA – www.psaa.com.br) and formerly a board of auditors member of Company S.A. and a tax consultant at PwC/Brazil. Mr. Sticca is the author of several papers and book chapters regarding Tax on Foreign Trade, Financial and Capital Markets and Agribusiness. Mr. Sticca is pursuing his Doctorate in Controlling and Accounting at University of São Paulo (USP). He holds a Master degree in Controlling and Accounting from University of São Paulo (USP), a post-graduate degree in Brazilian taxation, bachelor’s degrees in Business Administration (BBA) and in Accounting from University of São Paulo (USP) and a LL.B. (Brazil). He is professor of post-graduate courses (MBA) in Tax and Accounting at University of São Paulo (USP) and at Fundação Getúlio Vargas (FGV). He may be contacted at ralphsticca@psaa.com.br.

Colombia

Angelica Pena is a Colombian lawyer graduated from Universidad de Los Andes (Bogota, Colombia) and LL.M from Cornell University (Ithaca, New York), with more than 10 years of professional experience in Corporate Law, International Trade, Customs, Foreign Exchange, and International Investments. In addition to the legal practice, Angelica also has experience in public policy and government relations as representative of the Colombian corporate sector. She is co-author of the Colombian Chapter of the Foreign Tax and Trade Briefs by LexisNexis and is lecturer on strategies for international markets on the International Certificate in International Trade “FITT” in Colombia. Angelica is currently a partner with Peña Preciado Consultores S.A.S. and formerly, Director of Consejo Gremial Nacional,  as well as having worked before for Brigard & Urrutia Abogados and Ernst & Young. She may be contacted at apena@penapreciado.com.

David Bedoya Goyes is a lawyer graduated from Los Andes University (Bogota, Colombia), with a specialization degree in Commercial law and Tax law from the same university and an Advanced LLM degree in International Taxation from the International Tax Center (ITC) of Leiden University in the Netherlands. David has more than 14 years of experience in international tax law, commercial law, and corporate law with a special focus on national and international tax planning, structuring inbound and outbound investments, advisory and consulting in local and international taxation, and commercial and corporate consulting. He has been a tax professor in Colombian universities for international tax law classes, currently at EAFIT University in Medellin He is also often invited as lecturer for different forums. E-mail: dbedoya@bedoyagoyes.com.

Ecuador

Dr. Diego Almeida-Guzman, Doctor of Jurisprudence—Lawyer, Bachelor’s Degree in Political and Social Sciences, Catholic University of Ecuador Law School, Licensed in the Republic of Ecuador. Experienced in legal-corporate counseling and taxation, as well as in corporate mergers, acquisitions, split-offs, take-overs, privatization projects, and business restructuring. Legal expert within international arbitrations. Arbitrator at the Center of Mediation and Arbitration of the Ecuadorian-American Chamber of Commerce.

Venezuela

Ángel Gabriel Viso, Specialist in Tax Law, Central University of Venezuela; Law Degree with Honors, Catholic University of Venezuela. Partner and Head of Tax and Administrative Law Department at Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados

Luis Rodriguez, Specialist in Tax Law, Central University of Venezuela; BA in Fiscal Science, National School of Finance; Law Degree, Central University of Venezuela. Associated at Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados and member of the Tax and Administrative Law Department of said firm.

Noslen García LLM in International Legal Practice, Instituto de Empresas; Law Degree, Central University of Venezuela. Associated at Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados and member of the Tax and Administrative Law Department of said firm.

WEST INDIES

Anguilla

Kenneth G. Porter and D. Michael Bourne are attorneys with the firm of Keithley Lake & Associates, Anguilla BWI. Kenneth G. Porter, LLB (Hons) University of the West Indies, LLM in Commercial and Corporate Law, University of London is a Partner and is called to the bars of Jamaica, St. Kitts & Nevis and Anguilla, BWI. He practices in the areas of Commercial Law, Real Estate Acquisitions and Development, Trusts and Estates, Disputes Resolution and Intellectual Property. D. Michael Bourne, LLB (Hons) Brunel, LLM in International Trade and Commercial Law, University of Durham is an Associate called to the bars of Barbados and Anguilla, BWI. He practices in Commercial Law, Civil and Commercial Litigation, Banking and Employment Law.

Bahamas

David F. Allen Jr. is an Attorney at Bahamas Law Chambers, a commercial law firm in The Bahamas. He holds a BA from Emory University. Along with his LLB, he received a LLM in International Comparative Business Law. He is called to both the English and Bahamas Bar and is a member of the Honorable Society of Lincoln’s Inn. He is a member of the Bahamas Financial Services Board Funds Sector Working Group and has published a number of articles on offshore financial service products.

Barbados

Dawn A. Williams is an LL.B., M.B.A, and an Attorney-at-law of Meridian Law Attorneys-at-law.  She may be contacted at daw@meridianlawbb.com.

Bermuda

Vanessa Schrum is a partner and Group Head of the Private Client and Trusts department at Appleby in Bermuda. Vanessa has extensive experience on a wide range of trust and estate planning matters. She regularly advises on the use of Bermuda private and commercial trust structures, pension trusts, trust restructuring often with a multi-jurisdictional element, the administration of complex and large estates and all areas of probate and equity matters in Bermuda. Vanessa has been awarded many professional accolades throughout her career and is listed as a Citywealth Leader and ‘Woman of the Year’ (Citywealth Power Women Awards 2017).  She is also consistently recommended by Legal 500 Caribbean, listed in Expert Guides Women in Business Law´s Trusts and Estates Bermuda section, named on the Citywealth IFC Power Women Top 200 list, and in The International Who´s Who of Private Client Lawyers. She may be contacted atvlschrum@applebyglobal.com.

Caljonah Smith is an associate in the Private Client & Trusts department at Appleby. Caljonah’s key areas of practice include advising on all areas of non-contentious estate matters, including making applications for probate and reseal applications to the Supreme Court of Bermuda. She also drafts estate planning documents such as trusts, wills, enduring powers of attorney and health care directives for local and international clients. She advises individuals and trust companies on all areas of non-contentious trust matters, including the drafting of trusts and the supplemental documents relating to trusts, such as distributions to beneficiaries and termination of trusts. Caljonah also assists in making applications under the charities act of Bermuda for organizations to be registered as charities. She may be contacted at cksmith@applebyglobal.com.

British Virgin Islands

Kerry Anderson is an attorney at law admitted to practice in the British Virgin Islands whose practice involves advising international clients on estate planning.

Cayman Islands

Martin Livingston and Brett Basdeo are Cayman Islands Attorneys-at-law of the Regulatory Financial Services Group of Maples and Calder. Martin may be contacted at martin.livingston@maplesandcalder.com.

Trinidad and Tobago

Myrna Robinson-Walters holds an LLM in Taxation & Company Law from the University of London and is an Attorney-at-Law called to the Bar in the U.K. as well as admitted to practice in Trinidad and Tobago, Guyana & St Kitts.  She is a Partner Emeritus at M. Hamel-Smith & Co. and may be contacted at http://www.trinidadlaw.com or by her email directly at  myrna@trinidadlaw.com.

Stacy-Lee Daniell holds an LLM in Petroleum Law & Policy from the University of Dundee] and is an Attorney-at-Law admitted to practice in Trinidad and Tobago.  She is an  Associate Attorney-at-Law at M. Hamel-Smith & Co. Firm’s and may be contacted at stacy@trinidadlaw.com.

WESTERN EUROPE

Austria

Imke Gerdes has been with Baker & McKenzie Diwok Hermann Petsche since 2003 and is highly experienced in tax law. Ms. Gerdes is one of the few Austrian lawyers qualified as a lawyer and tax advisor (“Steuerberater”). She currently serves on the Steering Committee of the Firm’s Wealth Management Practice Group, and is head of the Global Equity Organization in Austria. Ms. Gerdes is a member of the International Fiscal Association, the German and Austrian Bar Association, the Austrian Chamber for Tax Advisors, as well as of the Society of Trust and Estate Practitioners (STEP). She may be contacted at Imke.Gerdes@bakermckenzie.com.

Cyprus

Orestis Shambartas is an international tax lawyer at Shambaras LLC and may be contacted at orestisshambartas@hotmail.com. 

Germany

Stefan Winheller, LL.M. Tax (USA), is a German Attorney at Law and the founder and managing partner of WINHELLER Attorneys at Law & Tax Advisors. As certified tax law specialist, he mainly advises German and foreign charitable Organizations and foundations on tax law, the law of nonprofit organizations as well as the law of charitable giving and international grant-making. Highly experienced in the nonprofit field, Stefan Winheller is a legal and tax counsel for major nonprofit organizations in and outside Germany. He studied law at the Universities of Heidelberg, Bielefeld, Speyer and Cologne with a major in tax law. He received his LL.M. in Taxation at the Golden Gate University, San Francisco. He may be contacted at  info@winheller.com.

Christoph Hawlitschek is a lawyer with Flick Gocke Schaumburg in Frankfurt. He holds a German law degree since 2012 and passed the bar exam in New York in 2014. Christoph advises clients in international tax law and regularly publishes articles in this field. 

Gibraltar

Michael Castiel is a senior partner at Hassans, specializing in international tax, corporate and business law. Michael’s expertise also extends to corporate restructuring, joint venture work, mergers and acquisitions, franchising law and insolvency, often advising both receivers and liquidators in high profile cases. He regularly advises major US, Canadian and European multi-nationals on setting up innovative structures and operations, as well as the structuring of cross-border transactions. Having studied law at London University and at the Inns of Court School of Law, Michael was called to the English and Gibraltar Bar in 1993. In addition to his legal training and management and business administration qualifications, Michael also has eight years’ UK industry experience.  He may be contacted at michael.castiel@hassans.gi and by phone on +350 56047000.

Chris White is the tax partner at Hassans International Law Firm, Gibraltar’s largest law firm. Chris graduated from Durham University 1971, was with the UK Inland Revenue from 1971 to 1996, and joined Hassans in 1997. He was a leading member of the drafting team which drafted the Gibraltar Income Tax Act 2010.

Grahame Jackson works in the Hassans Tax and Overseas Property Department; he graduated from the College of Law in 2006 and was admitted as a solicitor in 2009, being admitted to the roll of solicitors in Gibraltar in 2010. He may be contacted at  grahame.jackson@hassans.gi.

Greece

George S. Kounoupis, Esq. graduated from Lehigh University, B.A. and Temple Law School, J.D.; and has been licensed as an attorney in Greece, as well as Pennsylvania and New Jersey. He is the American Bar Association International Law Section’s Liaison to the Greek Bar and a Vice-Chair of the ABA International Law Section’s U.S. Lawyers Practicing Abroad Committee. He is a section author of the BNA’s International Labor Law Treatise and the BNA’s Restrictive Covenants Treatise, Chapters on Greece. He has been admitted to the U.S. Supreme Court and the U.S. Court of International Trade, as well as the Third Circuit Court of Appeals.  He may be contacted at hklaw@ptd.net.

Iceland

Vala Valtysdottir is a partner of the Reykjavik Law Firm and a well-known domestic tax lawyer in Iceland. Vala Valtysdottir previously positions as the head of the tax and legal department of Deloitte Iceland for 10 years, with KPMG, and with the Iceland Directorate of Internal Revenue.  Vala has also been appointed to the tax committee, and acts as part-time lecturer, for the University of Iceland.  Vala is a member of the Icelandic Bar Association.  She may be contacted at vala@lr.is.

Páll Eiríksson holds a cand.jur degree from the University of Iceland and a LL.M degree from University of Exeter, United Kingdom. Prior to establishing himself as a Private Attorney in 2009, he was an internal tax lawyer at Glitnir bank hf. 2006 to 2008, before being appointed at the General Counsel for the Resolution Committee of Glitnir bank hf. From 1999–2006, he was a Tax and Legal Director at Deloitte in Iceland, where his main tasks where in the field of domestic and international tax, corporate law, financing, and merger and acquisitions. He has extensive experience in domestic and international tax, merger and acquisitions, financing, and corporate law. Currently Mr. Eiríksson is a partner at Borgarlogmenn-Holm and Partners in Iceland.

Ólafur Kristinsson holds a cand.jur degree from the University of Iceland and a LL.M degree from Albert Ludwigs Universität, Freiburg im Breisgau, Germany. Prior to establishing himself as a Private Attorney, he was an associate at LOGOS legal services from 2007 to 2009. From 2001–2007, he was a Senior Tax and Legal Manager at Deloitte in Iceland, where his main tasks where in the field of domestic and international tax, corporate law, financing, and merger and acquisitions. Mr. Kristinsson has written various articles and papers on domestic and international tax and corporate law. He has been a Lecturer in domestic and international tax at the University of Iceland, University in Reykjavík and currently he is a Lecturer at the University of Bifröst in Iceland, where he is the Supervising Lecturer in the Merger and Acquisition and Corporate Taxation seminars. He is a board member of the Icelandic Tax Law Association and a member of the Icelandic Bar Association. Currently, Mr. Kristinsson works as a Private District Court Attorney in Iceland. Further information can be obtained from Mr. Eiriksson, e-mail: pall@borgarlogmenn.is.

Ireland

Patrick S. Cahill is a Solicitor F.I.T.I. of Patrick S. Cahill Solicitors, Heritage House, Dublin 14, Ireland and may be contacted at +35312980707 or legal@pscahill.com.

Isle of Man

Mark Cundy is a Chartered Accountant and graduate from the London School of Economics. Mark has over 25 years of experience with UK, Isle of Man and international tax. Mark has a wide experience of corporate and personal taxation, as well as the taxation of trusts and hybrid entities. His particular specialties include cross border group structuring, employee taxation, property taxation, and international tax planning. He may be contacted at mark.cundy@mannmade.eu.

Denise Sheard has been a member of the Chartered Institute of Taxation since 2004 and has over 20 years’ experience in UK and Isle of Man tax. Denise is experienced in Isle of Man personal, corporate, trust and partnership tax compliance. She also provides UK tax advice on corporate, personal, inheritance, and capital gains tax issues. She may be contacted at  denise.sheard@mannmade.eu.  The Mann Made Group is a modern, independent corporate service provider with offices in the Isle of Man and the UK. Formed in 2005, we have quickly grown to be a leading provider of corporate and trust services for a wide range of clients, from individuals to international groups. Our services range from the formation of simple stand-alone companies to complex multi-jurisdictional structuring. We place particular emphasis on clear advice coupled with a transparent charging structure, normally working on a fixed fee basis. As such our clients may be confident of receiving their requested service at an agreed cost and delivered on a timely basis.

Italy

Emanuele Tozzi obtained a J.S.M. in International Tax and Financial Services at Thomas Jefferson School of Law. Emanuele is an Italian Chartered Accountant (Dottore Commercialista) and Registered Auditor (Revisore Contabile) who practices in Milan, Italy in the fields of corporate and international taxation. He may be contacted at emanuele_tozzi@yahoo.it.

Portugal

Tiago Marreiros Moreira is a partner, Conceição Gamito and Joaquim Pedro Lampreia are managing associates, Ricardo Seabra Moura is senior associate, Rita Magalhães, André Pappamikail Branco, Catarina Belim, Frederico Antas, Inês Moreira dos Santos and João Riscado Rapoula are associates and Rita Chambel is trainee at Vieira de Almeida & Associados. Mr. Moreira, Mrs. Gamito, Mr. Lampreia and Mr. Moura can be contacted on +351 21 311 3485 or at tm@vda.pt, crg@vda.pt, jpl@vda.pt and rsm@vda.pt.

Turkey

Mr. Orhan Yavuz MAVİOĞLU LL.M: ADMD Law Office, Istanbul, Turkey is the managing partner of ADMD. He was born in Istanbul, and admitted to the Istanbul Bar Association (2000) and passed New York Bar Exam (2004). He is educated at Columbia University Law School, U.S. Law (LL.M. 2004), Istanbul University Law School, Financial Law and Taxation (LL.M. 2003), Marmara University European Union Institute, European Union Law (LL.M. 2003), Marmara University, Law School (LL.B. 1999). He is also a Patent and Trademark Representative (registered to TPE and EPO 2001). He worked previously for: Altheimer & Gray (1999–2001), Istanbul; Arthur Andersen, Istanbul (2001–2002). Mr. Mavioglu provides services in English and in Turkish and his core practice areas are: corporate transactions, project finance, tax and arbitration. yavuz.mavioglu@admdlaw.com.

Spain

Prof. Juan J. Gutiérrez Alonso PhD: Professor of Law: University of Granada, Spain, jgalonso@ugr.es.

Prof. Ángel Fornieles Gil PhD: Professor of Law, University of Almeria, Spain, aformieles@ual.es.

Enrique Sánchez de Castro Martín-Luengo is an international tax advisor with PwC Luxembourg specialized in alternative investments advising key private equity houses, hedge funds and real estate investors.  He holds a PhD in European Taxation from the University of Bologna (Italy) and a LLM in International and European Tax Law from Maastricht University (The Netherlands). He has several publications with international impact in the field, with a particular focus on tax treaties, European direct taxation, and tax substance issues.  He may be contacted at enrique_scml@hotmail.com.

José Manuel Macarro Osuna is an associate lecturer at University Pablo de Olavide, Sevilla, Spain, specialized in Value Added Tax and international tax competition. He has won several national and international awards as a Tax Law researcher. He holds a PhD in European Taxation from the European School of Advanced Fiscal Studies (University of Bologna, Italy) and a LLM in IT Law from Universidad Pablo de Olavide (Spain). He has authored and edited several books and publications with
national and international impact. He may be contacted at jmmacosu@upo.es

 

 

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